会计专业英语试题试卷及答案3个方向全.docxVIP

会计专业英语试题试卷及答案3个方向全(财务管理方向) PART I Terms Interpretation (5x2=10‘) Acid test (quick ratio) Times interest earned Discounted cash flow Internal rate of return (IRR) Net present value (NPV) Part II True or False (10xF=105) TOC \o 1-5 \h \z A companys return on equity will always exceed its return on assets.( ) A companys current ratio must always be larger than its acid-test ratio.( ) Three variables characterize a bond: its par value, its coupon rate, and its maturity date.( ) Like debt, preferred stock is a fixed-income security.( ) Unrealized paper gains are less valuable than realized cash e